ANALYSIS OF MURABAHAH FINANCING ON SHARIA BANKING PROFITABILITY DURING THE COVID-19 PANDEMIC (CASE STUDY OF PRIVATE SHARIA BANK)
Abstract
Murabahah financing is one of the superior products of sharia banking companies. This financing has an important role in supporting the bank's financial performance, especially in uncertain economic conditions, such as the Covid-19 pandemic. This research aims to analyze the effect of murabahah financing on profitability Islamic banking during the Covid-19 pandemic. Using quantitative descriptive methods. The data used in this research is secondary data obtained from the official website of the financial services authority (OJK), using 60 murabahah financing report data and ROA reports. From the analysis carried out, it was found that murabahah financing had a positive effect on profitability Islamic banking during the Covid-19 pandemic.
Downloads
References
Basri, J., Dewi, A. K., & Iswahyudi, G. (2022). Murabahah financing in sharia banking from a legal perspective in Indonesia. AL-MANHAJ: Journal of Islamic Law and Social Institutions, 4(2), 375–380.
Darmawan, I. G. H., & Sukartha, I. M. (2014). The influence of the implementation of corporate governance, leverage, return on assets, and company size on tax avoidance. Udayana University Accounting E-Journal, 9(1), 143–161.
Fitriyani, A., Masitoh, E., & Suhendro, S. (2019). The Influence of Murabahah, Mudharabah and Non-Performing Financing (NPF) on the Profitability of Sharia Commercial Banks registered with Bank Indonesia in 2014-2017. Widya Ganecwara Journal, 28(1).
Karina, D., Alfiyatus Sa'diyah, S., Nabilah, H., & Panorama, M. (2021). The Influence of Startup Companies on Indonesia's Economic Growth During the Covid-19 Pandemic. Direct Journal, 2(1), 156–166. https://doi.org/10.47353/bj.v2i1.69
Latoree, G. R., Santella, G., & Sharma, C. (2020). Standing firm on shifting sands. Global Banking M&A Outlook.
FSA. (2023). Indonesian sharia financial development report 2023. 14(5), 1–23.
President, R. I. (2020). Decree of the President of the Republic of Indonesia Number 12 of 2020 concerning the Designation of the Non-Natural Disaster of the Spread of Corona Virus Disease 2019 (Covid-19) as a National Disaster Jakarta: Ministry of State Secretariat of the Republic of Indonesia. President of the Republic of Indonesia, (01), 1–3.
Setiabudhi, H. (2022). The Influence of Profitability and Company Size on Company Value with Share Prices as a Mediating Variable. AmaNU: Journal of Management and Economics, 5(1), 1–11. www.idx.co.id.
Ulpah, M. (2020). FINANCING CONCEPTS IN SHARIA BANKING. Madani Sharia, 3(2), 147–160.
Copyright (c) 2025 PROCEEDING AL GHAZALI International Conference
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
